CLA-2-*:S:N:N1:105 890496

Ms. Kirsten Lear
Wilson UTC, Inc.
8350 South Isis Avenue
Los Angeles, CA 90045

RE: The tariff classification of printing machines and accessories from Sweden

Dear Ms. Lear:

In your letter dated September 14, 1993 you requested a tariff classification ruling on behalf of Svecia USA, Inc.

You inquire about the classification of three screen printing machines: the Svecia Matic (SM), the Svecia Semimatic (SSM), and the Svecia Printmaster (SPM); and the Svecia Squeegee Grinder, an accesssory machine for grinding hard rubber squeegees to the proper sharpness.

The applicable subheading for the Svecia Matic (SM), Svecia Semimatic (SSM), and the Svecia Printmaster (SPM) will be 8443.50.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printing machinery: other. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the Svecia Squeegee Grinder will be 8465.93.0050, HTS, which provides for machine tools for working wood, cork, bone, hard rubber, hard plastics and similar hard materials: other: grinding machines. The rate of duty will be 3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport